The customs value of imported goods shall be the transaction
value in principle, that is the price actually paid or payable for the
goods by a buyer to or for the benefit of a seller for the imported goods
in the import transaction relating to the imported goods, plus the cost
of transport, the cost of insurance and other additions, to the extent
that it is not included in the price actually paid or payable for the goods.
However, the customs value of the imported goods shall be determined
by alternative methods when the above primary method can not be applied
in the case of followings.
|
| |
- The cases where there are any of the circumstances with respect to the
import transaction relating to the imported goods.
- There are restrictions as to the disposition or use of the imported goods
by the buyer.
- The import transaction relating to the imported goods is subject to the
condition which makes it difficult to determine the customs value of the
imported goods.
- The value of those proceeds of any subsequent disposition or use of the
imported goods by the buyer which accrues, directly or indirectly, to the
seller is not clear.
- Specific relationship between the seller and the buyer influences the transaction
value of the imported goods.
- The cases where there are no import transaction (sales) relating to the
imported goods
- Free consignment
- Goods imported on consignment
- Goods imported by the seller’s agent for sale in an importing country
on account and at the risk of the seller
- Goods imported under a hire or leasing contract
- Goods supplied on loan, which remain the property of the sender
- Goods imported by branches which are not separate legal entities
- Goods imported for destruction in country of importation, with the sender
paying the importer for his services
|
(Paragraph 2, Article 4 of the Customs Tariff Law, the administrative guideline
4-1.2of the Customs Tariff Law)
